This paper aims on creating economic value with Taiwan and China tourism Industry. In this paper, several literature reviews has include such as the tourism market of both countries and economic conditions to know how tourism is doing in both nations. This paper has used qualitative approach to analyse the gathered secondary data to come up with the relevant and pertinent conclusion. In this paper, it is concluded that though China and Taiwan has a strong economic conditions and their tourism is doing well, they are still in need of a new approach that would enhance their economic value and their tourism industry. It is recommended and concluded that the both Taiwan and China should continue their special relationship and consider the implementation of Integrated Resort.